On December 1, 20x1, Malicious Corp, a cash method basis taxpayer, purchases a small older building for $500,000. Shortly after the purchase, Malicious discovered the wood in the building is infested with termites. If Malicious had been aware of the termites on December 1, 20x1, they would have paid substantially less for the building. In January of 20x2, Malicious spent $200,000 replacing key wood structures and treating some wood paneling with termite spray. Can Malicious deduct the $200,000 expenditure in 20x2?